SHARED SERVICE CENTRES

INDEX ARTICLE SUMMARY RATINGMA1 Schwartz, M. (2008). Handing over the keys: Shared

Service Centres, regional treasuries and outsourcing, Journal of Corporate Treasury Management 1 (4), (2008), p. 333-338

This paper uses the experiences of an outsourcing provider in a ‘developing’ country to discuss how companies try to focus on the core business without sacrificing quality and financial stability.Keywords: Shared service centres, treasury outsourcing, regional treasuries.

5*

MA2 Yee et al. (2009). A Preliminary Decision Model for Shared Services: Insights from an Australian University Context, 20th Australasian Conference on Information Systems, 2-4 Dec 2009, Melbourne.

This paper aims to distinguish between shared services and outsourcing, report on insights from a single Australian case study through a transaction cost lens, and to develop a decision model to gauge the potential of implementing shared services across similar organisations.Keywords: Shared services, higher education, inter-organisational shared services, Outsourcing, Organisational Decision.

5*

MA3 Alsbridge Plc. (2009). The unexploited opportunity within Universities, http://alsbridge.nitro2-client-test.co.uk/pdf/The%20Unexploited%20opportunity%20within%20Universities.pdf

This white paper outlines the current funding pressures on Higher Education Institutions and explores the opportunity to optimise scarce funds by diverting resources used on back office functions to the front line of academic delivery.

5*

MA4 Forst, L. (1997). Fulfilling the strategic promise of shared services, Strategy and Leadership, p. 30-34

This article defines shared services, has multiple case studies of centres working in practice, details implementation obstacles and discusses the keys for successful implementation.

5*

MA5 The Cabinet Office. (2008). Central Government Shared Services: Guidance for Customers and Providers.

This report describes what should be incorporated in a shared service offering in order that customers can easily evaluate it against both their needs and the service offerings of alternative providers.

5*

MA6 OPM London Centre of Excellence. (2006). Shared Services – Final Report

This report aims to improve the understanding of the ways in which shared service centres are being developed by local authorities, explore the benefits and risks and analyse the drivers for and barriers to the development of shared services. The study covered literature and experience from authorities nationally

5*

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although interviews focussed on London Boroughs.MA7 Murray, J and Rentell, P. (2008). Procurement as a shared

service in English Local Government, 21, (5), p. 540-555The purpose of this paper is to focus on evidence of the emergence and existence of inter-organisational procurement shared services and its benefits, using case studies of six procurement shared-services which cover 15 councils.Keywords: Public procurement, Local Government, Purchasing groups, England.

5*

MA8 CIMA/Adecco Group. (2010 The Big Shift; Value through partnering.

This research paper looks at how the finance function has moved away from traditional focus on reducing costs and looking towards value creation, and where this change will take the finance function in the years ahead.

5*

MA9 Ulbrich, F. (2006). Improving shared service implementation: adopting lessons from the BPR movement, Business Process Management Journal, 12 (2), p. 191-205

This paper aims to reveal similarities between the BPR and shared service approaches, in order to improve outcomes of shared service implementation processes through lessons learnt from previous BPR projects.Keywords: Business process re-engineering, Organisational processes, Organisational change.

5*

MA10 Das, A (2010). A/P Shared Service Centres: Gaining Competitive Advantage

This article examines competitive advantages of accounts payable (A/P) shared service centres and proposes 10 options to increase the benefits for corporates that have already implemented an A/P SSC.

4*

MA11 Accenture (2010). High Performance Through Shared Services – The Asia Pacific Perspective

This research discusses developing a framework for high performance through shared services, and key findings from Accenture’s research.

4*

MA12 KPMG (2010). KPMG Pulse Survey: Shared Services and Outsourcing in China

This survey takes the pulse of executives with regard to their use of shared services and outsourcing providers in Asia, and comments on the implication of the responses.

4*

MA13 Davis, T (2005). Integrating shared services with the strategy and operations of MNEs, Journal of General Management, 31 (2), p. 1-17

This article traces the development of regional SSCs in North America, Europe, Asia and Latin America, as well as the emergence of global SSCs. It explains the diverse functions they perform and the steps that leading MNEs have taken to set up regional SSCs are described.

4*

MA14 Ulrich, D (1995). Shared Services: From Vogue to Value, Human Resource Planning, 1995, 18, (3), p 12-23

Examines why organizations are turning to shared services, claiming that they assist the productivity, re-engineering, globalization, service and technology

4*

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concerns of management. Describes shared services as a consolidation of support services within an organization, pointing out the difference between centralization and a shared service organization, in which the shared service facility is controlled by the user.

MA15 National Audit Office/Department for Business, Innovation and Skills (2011). Shared services in the Research Councils

This report examines why costs escalated so significantly beyond the original business case (Seven UK Research Councils harmonising their back-office activities) and the extent to which the project is delivering the savings and efficiencies expected of it.

4*

MA16 Oshri, I (2011). What’s Your Captive Centre Strategy? Cost, growth, and current market conditions as deciding factors, Shared Service and Outsourcing Network. http://www.ssonetwork.com/professors-view-on-outsourcing-offshoring/13394-A

This column discusses strategy for captive centres, the different types of strategy (basic, shared, hybrid and divested) and details the importance of local market conditions on deciding strategy.

4*

MA17 Carlsson, M and Schurmann, A (2004). Management control in Shared Service Centres – How to influence people in the striving towards organisational goals.

The purpose of this thesis is to describe the design of a management control system in a SSC, and further analyse the underlying reasons for its outlining.

4*

MA18 Gospel, H and Sako, M. (2010). The Unbundling of Corporate Functions: The Evolution of Shared Services and Outsourcing in Human Resource Management. Industrial and Corporate Change, 19, (5) p 1367-1396

This paper analyses the demand side of the business services outsourcing. Interprets business service outsourcing as corporate restructuring involving the administrative functions of the firm. Proposes that the existing corporate structure and nature of supplier markets affect the paths chosen to create shared business services and move to outsourcing.

3*

MA19 Becker, J, Niehaves B and Krause, A. (2009). Shared Services Strategies and Their Determinants: A Multiple Case Study Analysis in the Public Sector, Association for Information Systems Americas Conference

Seeks to investigate into the shared services phenomenon in the context of Government reforms. Analysis covers three shared service implementations on the local government level and identifies importance preconditions for shared service emergence.

3*

MA20 Miles R and Snow, C. (1978). Organisational Strategy, Structure and Process

The framework presented in this book suggests tentative answers to questions such as to what extent do companies in the same industry differ in strategy and process.

3*

MA21 Shared Services and Outsourcing Network. (2009). The SSON members give their predictions for 2009. 3*

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Year Ahead: 2009 in Shared Services and Outsourcing

MA22 Deloitte (2005) Shared Services in a Global Economy – Expanding the Shared Services Value Proposition.

This survey discusses how shared services can not only lead to a company saving millions in administrative costs, but also be a strategic asset if companies seize the opportunity.

3*

MA23 Deloitte (2007) Will the Real Customer Please Stand Up? The Shared Services Myth That Could be Costing You Big.

This report discusses how no role in the business should take the internal customer service concept more seriously than the shared service organisation. Also that business units have come to believe that internal customer service is a one way street – an attitude that can do the larger business more harm than good.

3*

MA24 Deloitte (2007) Shared Services: The Price is Right – Or is it?

This survey asked directors and managers their opinions to gain insight into the most effective way to price and charge back shared services.

3*

MA25 Deloitte (2007) Shared Services Comes of Age – Pursuing broader business value on a global scale.

This study notes an increasingly broader and more strategic role emerging for shared services, and that organisations that have met their initial goals with shared services are now expanding their use of the concept to meet broader business objectives.

3*

MA26 The Guardian (2006) A mandate for collaboration? Shared Services will not work if forced on local councils or organisations. Public.

This supplement carries articles looking at the shared services background, and poses the question of whether or not government should force councils to collaborate or take on a shared services agenda of their own accord.

3*

MA27 Welfare, A (2007) The Customer Service Challenge. Shared Service News, November 2007. P 24-25,

This column details the creation of the DSG International group’s shared service centre, touches on how to create a high performing, customer focussed culture, on-going developments and successes of the centre.

3*

MA28 CIMA (2009) Recruit and retain for shared services and BPO

This article looks at how shared services and BPO providers find and keep their best people, with a study of how ITV recruited and retained new hires in their Manchester SSC.

3*

MA29 Naim, G. (2006). Case Study: Her Majesty’s Prison Service, Financial Times, September 7th 2006.

This case study looks at how prisons in the UK are being encouraged to embrace best practices of the broader

3*

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public sector, where as before governors traditionally enjoyed a higher degree of autonomy.

MA1 Harrison, E. (2008). Seven Pointers to Successful Shared Services [online]

This article argues that shared service organisations and failing to live up to expectations, with one of the big issues being regulatory compliance for the SSC.

MA2 Meyers, J. (2008). Shared Service SLAs. Government Technology, Shared Services, Obstacles and Solutions [online]

This article looks at the importance of strong service level agreements, their complexity, and basic guidelines that can help ensure a solid agreement.

MA3 Transact HR. The Ulrich Model - Theory versus Practice – HR Shared Service Centres

This article looks at the Ulrich model proposed by US Academic Dave Ulrich, including potential issues with the model.

MA4 CIPD (2008) HR Shared Service Centres This factsheet gives introductory guidance, it: considers the role of HR shared service centres, explores key considerations in designing an HR SSC, outlines some objectives and issues in implementing an HR SSC and lists key issues in HR SSC management.

MA5 Janssen, M and Joha, A. (2006). Motives for establishing shared service centres in public administrations. International Journal of Information Management 26 p 102-115

The motives for introducing a SSC in public administration are discussed in this paper. The initial motives for introducing a SSC have been compared with the accomplished benefits after realising the SSC.Keywords: Decision support, shared service centre, outsourcing, sourcing, public administration.

MA6 Monasch, T and Slavenburg, P (2004) Shared Service Centres Present a World of Options – Companies can combine a number of functions to streamline operations. Expansion Management.

This article looks at the advantages of SSCs and important factors, including costs and the quality and experience of the local labour force.

Arnold, U (2000). New dimensions of outsourcing: a combination of transaction cost economics and the core competencies concept. European Journal of Purchasing and Supply Management. 6. P 23-29

This paper develops an outsourcing model with design alternatives based on institutional economic theory and works out an explanatory approach with recommendations for outsourcing arrangements.Keywords: Outsourcing; Transaction cost economics; Core Competencies

Bocconi, U (2003). Dis-Integration Through Integration: the Emergence of Accounting Information Networks. Management Accounting in the Digital Economy.

This chapter discusses the importance of accounting information networks (AINs). More and more firms have refocused and vertically disaggregated, relying on

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small units which can involve both internal (within firm) and external (between firms) networks. The stability of such mixed mode structures requires the design of either AINs with a high degree of centrality or distributed AINs.

Coote, P (2007). Business Partnership. Financial Management July/August 2007. P 31-32.

This article suggests ways in which a finance department can increase its influence over – and understanding of – its organisation through improved relationships.

Church, K. (2008). Leveraging Selective Outsourcing and Technology to Optimise the SSC. Shared Services News, Dec/Jan 2008. P 20-21.

This column looks at how a market opportunity has been identified and new versions of third party relationships are being forged – taking into account that big players in the outsourcing industry are primarily interested in large multi-million dollar contracts as opposed to smaller groups.

Church, K. (2007). The Shared Services Journey. Knowledge Volume 9 Issue 3

This article discusses the benefits of setting up a shared service centre, creating a SSC, optimising the environment for a SSC. The article also includes a case study of a large energy company.

Centre for Public Services (2006). Contract and Privatization failures. [online]

This article looks at evidence of failures, contract terminations, financial penalties and service impacts of privatised and outsourced contracts.

CIMA. (2008). Interview with Howard Orme. Financial Management, February 2008.

This interview is with Howard Orme, Deputy Finance Director-General of the Department for Work and Pensions.

Jarman, N (1998) Shared Services…Building for Europe. Managtement Accounting June 1998. P 32-33

This article explores the practical implications of implementing a pan-European Shared Service Centre.

Kurtz, P and Duncan, A (1998) Will the Real Customer Please Stand Up? The Shared Services Myth That Could be Costing You Big.

This report discusses how no role in the business should take the internal customer service concept more seriously than the shared service organisation. Also that business units have come to believe that internal customer service is a one way street – an attitude that can do the larger business more harm than good.

Deloitte (2007) Shared Services: The Price is Right – Or This survey asked directors and managers their opinions

6

is it? to gain insight into the most effective way to price and charge back shared services.

Deloitte (2007) Shared Services Comes of Age – Pursuing broader business value on a global scale.

This study notes an increasingly broader and more strategic role emerging for shared services, and that organisations that have met their initial goals with shared services are now expanding their use of the concept to meet broader business objectives.

The Guardian (2006) A mandate for collaboration? Shared Services will not work if forced on local councils or organisations. Public.

This supplement carries articles looking at the shared services background, and poses the question of whether or not government should force councils to collaborate or take on a shared services agenda of their own accord.

Welfare, A (2007) The Customer Service Challenge. Shared Service News, November 2007. P 24-25,

This column details the creation of the DSG International group’s shared service centre, touches on how to create a high performing, customer focussed culture, on-going developments and successes of the centre.

CIMA (2009) Recruit and retain for shared services and BPO

This article looks at how shared services and BPO providers find and keep their best people, with a study of how ITV recruited and retained new hires in their Manchester SSC.

Naim, G. (2006). Case Study: Her Majesty’s Prison Service, Financial Times, September 7th 2006.

This case study looks at how prisons in the UK are being encouraged to embrace best practices of the broader public sector, where as before governors traditionally enjoyed a higher degree of autonomy.

Harrison, E. (2008). Seven Pointers to Successful Shared Services [online]

This article argues that shared service organisations and failing to live up to expectations, with one of the big issues being regulatory compliance for the SSC.

Meyers, J. (2008). Shared Service SLAs. Government Technology, Shared Services, Obstacles and Solutions [online]

This article looks at the importance of strong service level agreements, their complexity, and basic guidelines that can help ensure a solid agreement.

Transact HR. The Ulrich Model - Theory versus Practice – HR Shared Service Centres

This article looks at the Ulrich model proposed by US Academic Dave Ulrich, including potential issues with the model.

7

CIPD (2008) HR Shared Service Centres This factsheet gives introductory guidance, it: considers the role of HR shared service centres, explores key considerations in designing an HR SSC, outlines some objectives and issues in implementing an HR SSC and lists key issues in HR SSC management.

Janssen, M and Joha, A. (2006). Motives for establishing shared service centres in public administrations. International Journal of Information Management 26 p 102-115

The motives for introducing a SSC in public administration are discussed in this paper. The initial motives for introducing a SSC have been compared with the accomplished benefits after realising the SSC.Keywords: Decision support, shared service centre, outsourcing, sourcing, public administration.

Monasch, T and Slavenburg, P (2004) Shared Service Centres Present a World of Options – Companies can combine a number of functions to streamline operations. Expansion Management.

This article looks at the advantages of SSCs and important factors, including costs and the quality and experience of the local labour force.

Arnold, U (2000). New dimensions of outsourcing: a combination of transaction cost economics and the core competencies concept. European Journal of Purchasing and Supply Management. 6. P 23-29

This paper develops an outsourcing model with design alternatives based on institutional economic theory and works out an explanatory approach with recommendations for outsourcing arrangements.Keywords: Outsourcing; Transaction cost economics; Core Competencies

Bocconi, U (2003). Dis-Integration Through Integration: the Emergence of Accounting Information Networks. Management Accounting in the Digital Economy.

This chapter discusses the importance of accounting information networks (AINs). More and more firms have refocused and vertically disaggregated, relying on small units which can involve both internal (within firm) and external (between firms) networks. The stability of such mixed mode structures requires the design of either AINs with a high degree of centrality or distributed AINs.

Coote, P (2007). Business Partnership. Financial Management July/August 2007. P 31-32.

This article suggests ways in which a finance department can increase its influence over – and understanding of – its organisation through improved relationships.

Church, K. (2008). Leveraging Selective Outsourcing and Technology to Optimise the SSC. Shared Services News,

This column looks at how a market opportunity has been identified and new versions of third party relationships

8

Dec/Jan 2008. P 20-21. are being forged – taking into account that big players in the outsourcing industry are primarily interested in large multi-million dollar contracts as opposed to smaller groups.

Church, K. (2007). The Shared Services Journey. Knowledge Volume 9 Issue 3

This article discusses the benefits of setting up a shared service centre, creating a SSC, optimising the environment for a SSC. The article also includes a case study of a large energy company.

Centre for Public Services (2006). Contract and Privatization failures. [online]

This article looks at evidence of failures, contract terminations, financial penalties and service impacts of privatised and outsourced contracts.

CIMA. (2008). Interview with Howard Orme. Financial Management, February 2008.

This interview is with Howard Orme, Deputy Finance Director-General of the Department for Work and Pensions.

Jarman, N (1998) Shared Services…Building for Europe. Management Accounting June 1998. P 32-33

This article explores the practical implications of implementing a pan-European Shared Service Centre.

Kurtz, P and Duncan, A (1998) Shared Service Centres – Overcoming resistance to implementation of a Shared Service Centre. Management Accounting July/August 1998. P 47-48

This article explores the practical implications of implementing a pan-European Shared Service Centre – with a focus on overcoming resistance to implementation.

King, P, Leong, P and Durrant, E (1998) Shared Service Centres – The road to implementing. Management Accounting September 1998. P 32-33

This article looks at some of the technical areas and address FAQs on the road to creating a pan-European SSC.

King, P (1998) Shared Service Centres – Operating a high performance Shared Service Centre. Management Accounting October 1998. P 38-39

This article explains how a SSC must be run like a business, delivering excellent customer service and driving process improvement.

CIMA (2005) Decision Making in Organisations Forum This report demonstrates how leading businesses have already seized the opportunities presented by finance transformation to engage in finance to improve decision making across the business.

CIMA (2001) Contracting Out the Finance Function. Technical Briefing, August 2001.

This briefing answers general FAQs on the subject, provides case studies and tips on establishing a SSC.

Chesbrough, H and Teece, D (1996) When is Virtual This report looks at the trend of managers being urge to

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Virtuous? Organisation for Innovation. Harvard Business Review. January/February 1996. P 65-73.

subcontract many of their operations by champions of virtual organisations. The report contends that those rushing to form alliances however instead of nurturing and guarding their own capabilities may be risking their future.

CIMA (2007) BPO boosts global demand for professional accountants. CIMA Insight [online]

This article details how BPO boosts demand for professional accountants, with retained functions and outsourcers both being asked to provide more value creating skills.

Coase, R – Press Release (1991) Bank of Sweden Prize in Economic Sciences in Memory of Alfred Nobel award to Ronald Coase

This is the press release of the award of the Nobel Prize to Ronald Coase for his discovery and clarification of the significance of transaction costs and property rights for the institutional structure and functioning of the economy.

Coase, R (2002) Why Economics Will Change. Transcript of remarks at the University of Missouri, April 4, 2002.

Coase talks about why economics will change, and not only that it will change, but that it ought to change, as in other fields such as chemistry, the teachings have changed where as in economics, ideas are still taught from 100 years ago.

Davies, S (2005) Hospital Contract Cleaning and Infection Control.

This paper brings together research on infection control in hospitals and the contracting out of public services.

Galbraith, J an Nathanson, D (1978) Strategy Implementation: The Role of Structure and Process

This book looks at empirical foundations of strategy and structure, organisational processes, mechanisms of integration, managing diversity, strategy implementation, and growth and development models.

Glad, E (2003) Equal. Financial Management December/January 2002/03. P24-25

This article explains the intricacies of transfer prices and its effect on the general ledger, with respect to the accounting and administrative challenges faced when managing the cost of shared services.

Gottfedson, M, Puryear, R and Phillips, S. Strategic Sourcing – From Periphery to the Core. Harvard Business Review. P 132-139

This article discusses how outsourcing has become more strategic, and the challenges that executives will face in a new era of capability sourcing that will trigger organisational redesign.

Ghemawat, P (2002) How Business Strategy Tamed the ‘’Invisible Hand”. Exerpt from ‘Competition and Business Strategy in Historical Perspective”, Business History Review 76 (1), Spring 2002

In this excerpt, the development of the theories of competition and strategic planning are outlined, given their importance to running a global business.

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Gupta, S () Financial Services Factory This report looks at how financial services firms are increasingly looking at innovating their business model and operational capabilities to achieve differentiation, efficiency and resilience in a commoditized market place, deploying new sourcing strategies to move up the process innovation curve.

Hasselbladh, H and Kallinikos, J (2000) The Project of Rationalisation: A Critique and Reappraisal of Neo-Institutionalism in Organisation Studies. Organisation Studies 21.

This article critically approaches various neo-institutional accounts of the process of formal organising. While acknowledging the importance of the overall orientation marked by neo-institutional studies, the article identifies several crucial aspects that have escaped the attention of neo-institutional research.Keywords: Actorhood, codification, discourse, diffusion, institutionalisation, objectification, rationalisation.

Herman, N and Brignall, S (2005) Financial Shared Service Centres and the role of the Accountant.

This paper examines the consequences of MNCs financial SSCs on those who work within them and on the personnel remaining in the rump of the SBU finance function who have become customers of such SSCs.

Hayward, C (2003) Getaway Drivers. Financial Management, September 2003. P 18-20.

This article charts outsourcing trends and investigates whether management accounting will be the next activity to be targeted as more firms realise they can hand over parts of the finance function.

Hall, M (2003) Outsourcing deals fail half the time. Computerworld, November 3, 2003. Vol 37, Iss 44, p 10

This article discusses the reasons for failure of outsourcing arrangements, touching on the fact that most companies lack data on how well internal operations stack up against so called cheap, external competitors.

Rigby, R (2005) Debates over MRSA in hospitals, BBC News [online]

This news report discusses the issue of MRSA in hospitals, citing how cleaning products used by contracted-out cleaning services in the NHS were so weak that they had no effect on the bug.

BBC News (2005) Targets ‘not to blame for MRSA’ [online]

This news reports that former Health Secretary John Reid had outlawed cheap cleaning contracts as one of his initiatives to combat MRSA.

Leach, B (2004) How To Optimise Shared Service Centres – Integrate Expectations. Financial Management, March 2004. P 20-21

This article discusses how companies can squeeze significantly more value out of their shared-service centres if they pay closer attention to IT, cultural and geographical matters.

Langlois, R (2004) Chandler in a Larger Frame: Markets, This essay examines how transportation and

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Transaction Costs and Organisational Form in History. University of Connecticut.

communication costs have been declining but organisational structure has not changed in the same tone. The essay attempts to understand why this has happened to assimilate Chandler in the new framework.

Lukes, S (2006) Pathologies of the State and the Market. Transcript of lecture at the LSE.

This lecture asks what is the appropriate sphere of state planning and show what harms result from intervention and marketization, where it is inappropriate. It then discusses to what extent each is the remedy for the harms caused by the other.

Malcolm, I (1999) Shared Services: Re-run of an old movie or part of a continuing evolution? Management Accounting, December 1999, P 32-34

This article takes a look at the future of the finance function in the context of recent history, and encourages a review of organisational strategy in the light of recent and emerging technologies.

Marr, B () Rotten Service from Call Centres: Why measures are to blame?

This article discusses how call centres can fall into the efficiency trap if they try to improve performance but use the wrong measures to assess performance, which can in turn cause incorrect behaviour, customer dissatisfaction and high staff turnover.

NHS (2004) A Matron’s Charter: An Action Plan for Cleaner Hospitals.

This report looks at commitments that the NHS can make in order to keep hospitals clean, and says that staff of all disciplines must be empowered to embrace good practice and challenge shortfalls in working practices.

PA Consulting Group (2007) Shared Service Centres: delivering the promise. Pan-European Research into HR and Finance shared service centres.

This study finds that HR and Finance SSCs are in a state of transition. Respondents clearly indicate that the SSC model is working and companies are keen to maximise their available benefits from their SSCs by migrating a wider range of higher-skill and value-added activities to the SSC environment.

Prickett, R (2007) National Elf Service. Financial Management , October 2007, P 21-22

This article charts the genesis of an innovative shared service centre providing accountancy services for NHS trusts in north-west England.

Quinn, J, Doorley, T and Paquette, P (1990) The Intellectual Holding Company. Reprinted from ‘’Technology in Services: Rethinking Strategic Focus’’

This article discusses how outsourced services can be provided at a lower cost, and that strategically approached, this does not ‘hollow out’ the organisation but instead reduces internal bureaucracy and gives it heightened strategic focus.

Quinn, B, Cooke, R and Kris A (2000) Shared Services – Mining for Corporate Gold.

This book contains chapters on the route towards implementation of SSCs, defining the borders of SSCs,

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and anticipates how SSCs will be part of the future.Roberts, P and Greenwood, R (1997) Integrating transaction cost and institutional theories: Toward a constrained-efficiency framework for understanding organisational design adoption. Academy of Management Review, April 1997. Vol 22, Iss 2 p346-374

This paper looks at how grafting cognitive and institutional constraints into the comparative-efficiency framework favoured by transaction-cost theorists, theorists using the constrained-efficiency framework demonstrate both how efficiency seeking organisations may be biased in favour of current designs and those that are legitimised within their institutional contexts.

Wang, X, Tan, M, Wei, K, Raman, K () The Development of an augmented constrained-efficiency framework for the adoption of electronic inter organisational governance[online]

This study contributes to the research of the adoption of inter organisational exchange governance by developing an augmented constrained-efficiency framework that summarizes salient factors influencing organisational selection and adoption of electronic exchange governance.Keywords: Electronic exchange governance, constrained-efficiency framework, electronic marketplace, business-to-business electronic commerce.

Zahir-ul-Hassan, M () Financial shared service centres – understanding change in accounting control.

This paper aims to develop a theoretical framework for understanding the drivers and mechanisms of change process towards and beyond financial shared service centres.

Fahy, M (2000) Fianancial Shared Service Centres – Creating value in accounting services in the 21st century. ACCA

This booklet explores the nature of FSSCs and the management and accounting challenges associated with successfully implementing and operating them. In particular, it seeks to highlight the need for firms to recognise that the setting up of an FSSC involves not just the migration of transaction processing to a single location, but a dramatic transformation of delivery of accounting services in pursuit of increased shareholder value and improved business execution.

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